IT Act 119अध्याय XIII · Income-Tax Authorities
धारा 119 · [ Instructions to subordinate authorities. [Substituted by Act 42 of 1970, Section 25, for Section 119 (w.e.f. 1.4.1971).]
अक्षर आकार — स्तर 1, कुल 4 में से
(1)
The Board may, from time to time, issue such orders, instructions and directions to other income-tax authorities as it may deem fit for the proper administration of this Act, and such authorities and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board:Provided that no such orders, instructions or directions shall be issued-(a)
so as to require any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or(b)
so as to interfere with the discretion of the ][* * *] [ Certain words omitted by Act 21 of 1998, Section 65 (w.e.f. 1.10.1998).] [Commissioner (Appeals) in the exercise of his appellate functions.] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).](2)
[ Without prejudice to the generality of the foregoing power,-(a)
the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and efficient management of the work of assessment and collection of revenue, issue, from time to time (whether by way of relaxation of any of the provisions of sections 115P, 115S, 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ, 115WK, 139, 143, 144, 147, 148, 154, 155, 158BFA, sub-section (1A) of section 201, sections 210, 211, 234A, 234B, 234C, 234E, 95[234F,] 270A, 271, 271C, 271CA (and 273 or otherwise), general or special orders in respect of any class of incomes or fringe benefits or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be followed by other income-tax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties and any such order may, if the Board is of opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information;(b)
the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise ] [any income-tax authority, not being a ] [Substituted by Act 4 of 1988, Section 31, for " the Commissioner or the Income-tax Officer" (w.e.f. 1.4.1988).][* * *] [ Certain words omitted by Act 21 of 1998, Section 65 (w.r.e.f. 1.4.1998).][Commissioner (Appeals)] [Substituted by Act 4 of 1988, Section 31, for " the Commissioner or the Income-tax Officer" (w.e.f. 1.4.1988).] [to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law.] [Substituted by Act 42 of 1970, Section 25, for Section 119 (w.e.f. 1.4.1971).](c)
[ the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order for reasons to be specified therein, relax any requirement contained in any of the provisions of Chapter IV or Chapter VI-A, where the assessee has failed to comply with any requirement specified in such provision for claiming deduction thereunder, subject to the following conditions, namely:- [ Inserted by Act 49 of 1991, Section 42 (w.e.f. 1.10.1991).]इस धारा पर आपका निजी नोट
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